Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
The 2026 amendment to the Listing Obligations and Disclosure Requirements Regulations requires listed entities to comply with procedural requirements for transfer and transmission of securities as specified by SEBI from time to time. It also replaces the reference in regulation 61(4) to requirements specified in Schedule VII with requirements specified by SEBI, and omits clause C of Schedule VII. These changes take effect upon publication in the Official Gazette, centralising the prescribed procedural framework under SEBI specifications.
The 2026 amendment to the Listing Obligations and Disclosure Requirements Regulations requires listed entities to comply with procedural requirements for transfer and transmission of securities as specified by SEBI from time to time. It also replaces the reference in regulation 61(4) to requirements specified in Schedule VII with requirements specified by SEBI, and omits clause C of Schedule VII. These changes take effect upon publication in the Official Gazette, centralising the prescribed procedural framework under SEBI specifications.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
